Optima Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Optima Consulting
Largest movements
- Cash +€19,741
up €19,741 (+40.4%), from €48,888 to €68,629
mainly Trade debts (+€8,885) and Accrued charges and deferred income (+€7,925)
- Current investments -€4,680
no longer reported in 2025 (was €4,680)
- Receivables within one year -€3,375
down €3,375 (-59.5%), from €5,671 to €2,297
of which Other amounts receivable: -€5,185
- Tangible fixed assets +€1,970
up €1,970 (+42.0%), from €4,692 to €6,662
of which Plant, machinery and equipment: +€2,531
- Deferred charges and accrued income -€1,147
down €1,147 (-70.0%), from €1,639 to €492
- Trade debts +€8,885
up €8,885 (+302%), from €2,945 to €11,829
- Tax, wage and social debts -€7,969
down €7,969 (-33.2%), from €24,009 to €16,041
of which Remuneration and social security: -€5,000
- Accrued charges and deferred income +€7,925
up €7,925 (+74.2%), from €10,675 to €18,600
- Profit (loss) carried forward +€5,082
up €5,082 (+79.9%), from €6,359 to €11,440
- Other debts -€1,357
down €1,357 (-15.8%), from €8,576 to €7,219
- Gross operating margin -€9,742
down €9,742 (-48.8%), from €19,957 to €10,215
- Taxes -€2,596
down €2,596 (-47.2%), from €5,496 to €2,900
- Depreciation -€1,257
down €1,257 (-69.2%), from €1,817 to €561
- Financial charges +€677
up €677 (+159%), from €425 to €1,102
- Financial income +€458
up €458 (+437%), from €105 to €562
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,570 | €78,080 | +€12,510 | +19.1% |
| Fixed assets | 21/28 | €4,692 | €6,662 | +€1,970 | +42.0% |
| Tangible fixed assets | 22/27 | €4,692 | €6,662 | +€1,970 | +42.0% |
| Plant, machinery and equipment | 23 | €14 | €2,545 | +€2,531 | +18,679% |
| Furniture and vehicles | 24 | €4,678 | €4,117 | -€561 | -12.0% |
| Current assets | 29/58 | €60,878 | €71,418 | +€10,540 | +17.3% |
| Amounts receivable within one year | 40/41 | €5,671 | €2,297 | -€3,375 | -59.5% |
| Trade receivables | 40 | €483 | €2,293 | +€1,811 | +375% |
| Other amounts receivable | 41 | €5,189 | €3 | -€5,185 | -99.9% |
| Current investments | 50/53 | €4,680 | - | -€4,680 | |
| Cash at bank and in hand | 54/58 | €48,888 | €68,629 | +€19,741 | +40.4% |
| Deferred charges and accrued income | 490/1 | €1,639 | €492 | -€1,147 | -70.0% |
| Total equity and liabilities | 10/49 | €65,570 | €78,080 | +€12,510 | +19.1% |
| Equity | 10/15 | €19,309 | €24,391 | +€5,082 | +26.3% |
| Contributions | 10/11 | €11,700 | €11,700 | = | 0.0% |
| Contributions outside capital | 11 | €11,700 | - | -€11,700 | |
| Share premium | 1100/10 | €11,700 | - | -€11,700 | |
| Reserves | 13 | €1,250 | €1,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,359 | €11,440 | +€5,082 | +79.9% |
| Amounts payable | 17/49 | €46,261 | €53,689 | +€7,428 | +16.1% |
| Amounts payable within one year | 42/48 | €35,586 | €35,089 | -€497 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €56 | - | -€56 | |
| Trade debts | 44 | €2,945 | €11,829 | +€8,885 | +302% |
| Suppliers | 440/4 | €2,945 | €11,829 | +€8,885 | +302% |
| Taxes, remuneration and social security | 45 | €24,009 | €16,041 | -€7,969 | -33.2% |
| Taxes | 450/3 | €12,009 | €9,041 | -€2,969 | -24.7% |
| Remuneration and social security | 454/9 | €12,000 | €7,000 | -€5,000 | -41.7% |
| Other amounts payable | 47/48 | €8,576 | €7,219 | -€1,357 | -15.8% |
| Accrued charges and deferred income | 492/3 | €10,675 | €18,600 | +€7,925 | +74.2% |
| Non-recurring operating income | 76A | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €561 | -€1,257 | -69.2% |
| Other operating charges | 640/8 | €1,227 | €1,133 | -€94 | -7.7% |
| Gross operating margin | 9900 | €19,957 | €10,215 | -€9,742 | -48.8% |
| Operating profit (loss) | 9901 | €16,912 | €8,521 | -€8,391 | -49.6% |
| Financial income | 75/76B | €105 | €562 | +€458 | +437% |
| Recurring financial income | 75 | €105 | €562 | +€458 | +437% |
| Financial charges | 65/66B | €425 | €1,102 | +€677 | +159% |
| Recurring financial charges | 65 | €425 | €1,102 | +€677 | +159% |
| Profit (loss) for the period before taxes | 9903 | €16,591 | €7,981 | -€8,610 | -51.9% |
| Income taxes | 67/77 | €5,496 | €2,900 | -€2,596 | -47.2% |
| Profit (loss) for the period | 9904 | €11,096 | €5,082 | -€6,014 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,096 | €5,082 | -€6,014 | -54.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.